Sales Tax on Cloud Computing, SaaS and Related Business Solutions: Massachusetts Issues Draft Directive, Provides Criteria for Establishing Taxability

  “Cloud computing”, “Software-as-a-Service”, “business solutions” which include an incidental transfer of software – subject to Massachusetts sales tax, or not? A recently issued Massachusetts Department of Revenue Working Draft Directive establishes criteria for determining whether transactions involving software and related solutions are subject to the Massachusetts sales tax. _______________________________________________ Massachusetts Issues Working Draft Directive 13-XX, […]

“Clouding” the Sales Tax Issue

The following is a guest post by Diane Yetter, one of the nation’s leading authorities on Sales & Use Taxation and founder of the Sales Tax Institute (see end box for more about Diane). In this post, a follow-up to Diane’s recent COST presentation, “Taxing Software, Digital Goods, and the Cloud”, Diane discusses the inconsistencies in how states […]